All goods entering the EU must be declared to Customs and any import taxes applicable to the goods must be paid. In most cases the import taxes will consist of customs duty and import VAT.
Import VAT, unlike customs duty, is a tax that may be recoverable if the goods have been imported by a business for the purpose of making taxable supplies.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:39